The Moderating Role of Auditor Experience on Determinants of Computer-Assisted Auditing Tools and Techniques DOI Open Access
Tasneem Mohammad Khalaf Alsarayrah, Basel J. A. Ali

Journal of risk and financial management, Год журнала: 2025, Номер 18(4), С. 206 - 206

Опубликована: Апрель 11, 2025

This study indicates that internal auditors need to fully adopt CAATs improve the efficiency of auditing tasks. paper investigates determinants influencing CAAT adoption among in Jordanian firms. roles performance expectancy, effort social influence, and facilitating conditions on CAATs. Also, this moderating variable auditor experience. The data were collected using a survey was sent 420 firms Jordan. A total 291 responses collected, which 279 proved be valid for study. found is influenced by conditions, Conversely, expectancy has no influence. Furthermore, experience moderates relationship between adoption. does not moderate or influence

Язык: Английский

Privacy fatigue and its effects on ChatGPT acceptance among undergraduate students: is privacy dead? DOI Creative Commons
Jiwon Chung, Hun-Yeong Kwon

Education and Information Technologies, Год журнала: 2025, Номер unknown

Опубликована: Янв. 10, 2025

Язык: Английский

Процитировано

0

The mediating role of academic stress, critical thinking and performance expectations in the influence of academic self-efficacy on AI dependence: case study in college students. DOI Creative Commons
Benicio Gonzalo Acosta Enríquez, Marco Agustín Arbulú Ballesteros, María de los Ángeles Guzmán Valle

и другие.

Computers and Education Artificial Intelligence, Год журнала: 2025, Номер unknown, С. 100381 - 100381

Опубликована: Фев. 1, 2025

Язык: Английский

Процитировано

0

Extending UTAUT model to examine the usages of ChatGPT among Indian students in higher education: a structural equation modelling approach DOI
Lokesh Jasrai

The TQM Journal, Год журнала: 2025, Номер unknown

Опубликована: Фев. 27, 2025

Purpose This study used extended Unified Theory of Acceptance and Use Technology (UTAUT) model to examine the effect personal expectancy (PE), efforts (EE), social influence (SI), facilitating conditions (FC), hedonic motivation (HM), price value (PV) habit (H) on behavioural intention (BI) use Chat Generative Pre-Trained Transformer (ChatGPT) in higher education for an Indian context. The also examined moderating effects students’ self-innovativeness (SIN) integrity (INT) relationship between BI behaviour (UB) ChatGPT. Design/methodology/approach A sample 311 students has been selected from Northern states India by applying stratified proportionate random sampling method four disciplines – engineering, business administration, science fine arts were as different strata selection process. Partial least squares structural equation modelling (PLS-SEM) approach data analysis assess proposed theoretical model. Findings found PE, FC, PV H significantly account actual ChatGPT, whereas EE, SI HM showed a negligible impact BI. was non-significant predicting usage moderation SIN INT UB. Research limitations/implications limited size its focus constrain generalizability findings other parts world. Originality/value helps understand nuances associated with advanced artificial intelligence (AI)-driven tool such ChatGPT application best-practices. Therefore, this aims bridge gap examining determinants version UTAUT context using additional constructs INT.

Язык: Английский

Процитировано

0

Bridging expectations and reality: Addressing the price-value paradox in teachers' AI integration DOI
Nitzan Elyakim

Education and Information Technologies, Год журнала: 2025, Номер unknown

Опубликована: Март 4, 2025

Язык: Английский

Процитировано

0

Leveraging AI in academia: university students’ adoption of ChatGPT for writing coursework (take home) assignments through the lens of UTAUT2 DOI Creative Commons

Afulah Namatovu,

Mahadih Kyambade

Cogent Education, Год журнала: 2025, Номер 12(1)

Опубликована: Апрель 2, 2025

Язык: Английский

Процитировано

0

The Moderating Role of Auditor Experience on Determinants of Computer-Assisted Auditing Tools and Techniques DOI Open Access
Tasneem Mohammad Khalaf Alsarayrah, Basel J. A. Ali

Journal of risk and financial management, Год журнала: 2025, Номер 18(4), С. 206 - 206

Опубликована: Апрель 11, 2025

This study indicates that internal auditors need to fully adopt CAATs improve the efficiency of auditing tasks. paper investigates determinants influencing CAAT adoption among in Jordanian firms. roles performance expectancy, effort social influence, and facilitating conditions on CAATs. Also, this moderating variable auditor experience. The data were collected using a survey was sent 420 firms Jordan. A total 291 responses collected, which 279 proved be valid for study. found is influenced by conditions, Conversely, expectancy has no influence. Furthermore, experience moderates relationship between adoption. does not moderate or influence

Язык: Английский

Процитировано

0